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2013 Tax Certificate Sale Information

Florida Statutes require the Tax Collector to conduct a sale of tax certificates on parcels on which taxes are delinquent for the preceeding year on or before June 1 each year.

Delinquent real estate taxes are advertised in a local publication of general circulation once a week for three consecutive weeks before the tax certificate sale. Parcels with unpaid taxes as of April 1, 2013 will be advertised on May 16, 23 and 30, 2013 in the Miami Daily Business Review. The list will be available on our auction website externally without having to log on or register.

For each delinquent tax parcel, the newspaper advertisement contains the sequential advertising number, the 13-digit folio number, delinquent tax amount and the property owner’s name. To research the folio number, use the following formula:

Folio Number

30

4912

001

2531

Municipality

Township/Range/Section

Acreage/Subdivision

Parcel No.

30:

The first two numbers designate the municipality in which the subject property is located.

4912:

The next four numbers are the Township, Range and Section. This number is formulated by taking the last number of the township (4), the last number of the range (9) and the full section number (12).

001:

The next three digits designate either acreage (unsubdivided) or the number of a subdivision within the section (subdivision acreage).

2531:

The last four digits of a folio number are the parcel number within the section.

The certificate’s face amount consists of the sum of the following: unpaid real estate taxes, charge for delinquency (3% on the unpaid tax amount for April and May), Tax Collector’s commission (5% of the unpaid tax amount), June interest (1.5%), advertising and cost of sale-related charges.

Tax certificates represent a first lien on real estate and bear interest at a maximum rate allowed by law of 18% unless the bidder demands a lower rate.

All purchases go to the bidder who will accept the lowest interest rate. Upon redemption, the taxpayer pays the face amount of the certificate together with any accrued interest. However, when a tax certificate is redeemed and the interest earned on the tax certificate is less than 5% of the face amount of the certificate, then a mandatory charge of 5% is collected when redeeming the certificate.

In Florida, real estate taxes become a first lien on January 1 although they are due payable beginning November 1 of that year. If these real estate taxes are not paid on or before March 31 of the following year, they become delinquent April 1.

If there are no bidders for the tax certificate, the certificate is struck off (issued) to Miami-Dade County and is retained in possession of the Tax Collector. Also, a tax certificate representing less than $100.00 in delinquent taxes on property that has been granted homestead exemption shall be struck off to Miami-Dade County. Any tax certificate stuck off to the county shall accrue interest at the maximum rate allowed by law (18%).

County certificates, other than those relating to homestead real estate under $100.00, can be purchased directly from Tax Collector. The certificates on homestead real estate under $100.00 can be purchased from the county when the certificates and the accrued interest represent an amount of $100.00 or more. For each certificate purchased and each omitted year, the Tax Collector shall receive a fee of $6.25. Payment must be made at the time of purchase for costs incurred.

Individual certificates issued are transferable by endorsement at any time before they are redeemed or a tax deed is executed. A tax certificate transfer form may be obtained from the Tax Collector’s office. The assignment must be returned and recorded with the Tax Collector’s office. There is a fee of $2.25 for each transfer.

Any tax certificate can be cancelled if errors, omissions or double assessments are made. An error in assessment results in a change in the face amount of the certificate. In the event an error is discovered, the tax certificate may be cancelled or corrected by the authority of the Department of Revenue. In this case, the corrected portion or the cancellation shall earn interest at the rate of 8% per year, simple interest, or the rate of interest bid at the certificate sale, whichever is less.

The interest is calculated from the date the certificate was purchased until the date the refund is ordered.

If, after purchase, a tax certificate becomes involved in a bankruptcy, it is the certificate holder’s responsibility to seek legal counsel to protect their investment. During bankruptcy proceedings the court may order the collection stayed until such time as the court enters a final order. While the bankruptcy court generally upholds the validity of the tax certificate, in many cases the court may allow partial payments over time and may reduce the interest rate payable to the certificate holder.

The issuance of a tax certificate on a parcel does not entitle the buyer to the property. The holder of a tax certificate may not directly, through an agent, or otherwise initiate contact with the owner of property upon which he or she holds a tax certificate to encourage or demand payment until two years have elapsed since April 1 of the year of issuance of the tax certificate. The redemption of a tax certificate can only take place at the Tax Collector's Office.

At any time after two years have elapsed since April 1 of the year of issuance of the certificate and before the expiration of the seven years from the date of issue, the individual certificate holder may submit a tax deed application to the Tax Collector.

Any certificate holder making application for a tax deed, shall pay the Tax Collector an application fee, a title search fee and all amounts required for redemption or purchase of all other outstanding tax certificates, interest, omitted taxes, and delinquent taxes relating to the real estate.

A parcel assessed as homestead property on the current tax roll will have the amount equal to one-half of the current assessed value added to the opening bid.

The tax deed is publicly auctioned by the Clerk of the Court and issued to the highest bidder. Pursuant to Florida Statutes 197.502 and 197.542, the tax deed applicant will be required to pay the one-half assessed value on homestead property if there are no other bids in or to retain the tax deed.

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